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1、2022-2023年ACCA英国注册会计师考试全真模拟试题（200题）含答案1. 单选题 Which of the following is an effect of a companys separate legal personality?A Members and directors of a company are protected from the force of the lawB The company is liable for its own debtsC Members have no liability in the event of the company being
2、 insolvent考点 Chapter12Corporationsandlegalpersonality解析 Separate legal personality means that the company is responsible for its own debts. Members anddirectors are not protected from the force of the law because the veil of incorporation can be lifted.Members are liable up to the amount they have c
3、ontributed in share capital if the company isinsolvent.2. 单选题 If a company makes an unlawful dividend, who may be involved in making good the distribution?A The company onlyB The directors onlyC The shareholders onlyD The company, the directors and the shareholders考点 Chapter17Capitalmaintenanceanddi
4、videndlaw解析 All three may be liable.3. 单选题 Which of the following statements is true regarding representations?A A representation is not a term of a contractB A representation does not induce the formation of a contractC A representation is a statement made after a contract was formed考点 Chapter5Cont
5、entofcontracts解析 A representation is something said before a contract is formed, that induces the formation of thecontract, but does not become a term of the contract.4. 材料题 材料全屏 Jinx Ltd was formed by two brothers, Son and Lon, who are the companys only shareholders and directors.The company was ve
6、ry successful and has made good profits in every year of trading. However, recently thetwo brothers have fallen out over some matters in their personal lives and they are no longer talking to eachother. This argument, and the resulting lack of trust between Son and Lon, has made running the companya
7、lmost impossible and business is suffering a consequence. Son would like to have the company liquidated and is seeking advice. 28 【论述题】 State the party that instigates a members voluntary liquidation and a creditors voluntary liquidation 考点 考点：Chapter21Insolvencyandadministration解析 A voluntary liqui
8、dation is instigated by a company resolution that states that the company cannot continue to trade. For the liquidation to be a members voluntary liquidation, the directors must issue a statement of solvency. If they do not issue a statement of solvency then the liquidation is a creditors liquidatio
9、n.A compulsory liquidation is one ordered by the court under s.122 Insolvency Act 1986 on one or more of seven specified grounds. One of these grounds is that it is just and equitable to wind-up the company.5. 单选题 Last month, when a company had an opening inventory of 16,500 units and a closing inve
10、ntory of 18,000 units, the profit using absorption costing was $40,000. The fixed production overhead rate was $10 per unit.What would the profit for last month have been using marginal costing?A $15,000B $25,000C $55,000D $65,000考点 Chapter9AbsorptionandmarginalCosting解析 Increase in inventory = (18,
11、000 - 16,500) units=1,500 unitsDifference in profit = 1,500 units x $10 = $15,000Profits under marginal costing will be $15,000 less than profits under absorption costing ie $40,000 - $15,000 = $25,000.6. 单选题 A company purchased an asset on 1 January 20X3 at a cost of $1,000,000. It is depreciated o
12、ver50 years by the straight line method (nil residual value), with a proportionate charge for depreciation in the year of acquisition and the year of disposal. At 31 December 20X4 the asset was re-valued to $1,200,000. There was no change in the expected useful life of the asset.The asset was sold o
13、n 30 June 20X5 for $1,195,000. What profit or loss on disposal of the asset will be reported in the statement of profit or loss of the company for the year ended 31 December 20X5? A Profit of $7,500B Profit of $235,000C Profit of $247,500D Loss of $5,000考点 Chapter8Tangiblenon-currentassets解析 Annual
14、depreciation was initially $1,000,000/50 years = $20,000.After revaluation, annual depreciation is $1,200,000/48 years = $25,000. $Valuation, 1 January 20X5 1,200,000Accumulated depreciation to 30 June 20X5(6/12 x $25,000) 12,500Carrying amount at 30 June 20X5 1,187,500Sale/disposal price 1,195,000Profit on disposal in statement of profit or loss 7,5007. 单选题 A term may be implied into a contract by (i) Statute (ii) Trade practice, unless an express term overrides it (iii) The court, to provide for events not contempl
